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This one VS Topping D50?
If the specs doesn't tell you, just think with me:
Made in France $160.00
Made in China $200.00
There must be something really good in the Chinese product or something not very good in the French one, dont you think?
I have the Topping D50 and I'll replace it only when I have a chance to buy a balanced one that measures better and costs not so much to pair it with THX 789.
In my experience only listening will tell, not price nor specs. I've had Wavelength, Nuforce, SMSL, Meridian USB DAC's of varying prices in my Proceed AVP/Proceed AMP5/Aerial 7B system. Price and specs were not the determining factor in which had the best playback sound quality. As a matter of fact, some of the best playback I've experienced in that system has been a Windows 7 PC server using $360 Echo Digital Gina 3 sound card. You have to listen to it with your components to know.
I have the D50 going from a computer via USB to Klipsch R-51Ms, and it sounds killer. I have the AAA 789 coming (albeit in November) and the ZDT Jr., which I'll be testing in early August.